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....ey and since the bank had no legal right to sell the property both the auction notice and sale of the property to the defendant No.2 are voidab initio. He submits that the plaintiff-appellants have a good prima facie arguable case. -He submits that the substituted legal heirs of the deceased plainti...... respondents filed series of various documents in support of their respective cases by filing several sets of affidavit.
20. We have heard the learned Advocates and perused the materials on record.
21. Admittedly, the plaintiff's son obtained investment facility of Taka 1, 00,000 ......oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
....s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
...... of transparency and the same tantamounts to infringement of Article 27, 31, 36 and 40 of the Constitution of People's Republic of Bangladesh.
15. On going through the materials on record, it has pricked our conscience to the effect that Respondent No. 6 issued the impugned letter......13, and writ petitioner Nos.8-11 obtained "Customs C&F License" on 7-7-2013 and 9-9-2013. The petitioners having already earned their satisfactory experience and reputation in providing services to their clients, applied for 'Reference License' on different dates before the Cha..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
....her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......he legal notice is annexed as "Annexure:
"D"
(underlining is mine).
2. Upon hearing the said petition, and having considered the relevant materials on record, this court found a prima facie case to issue a Rule. Hence, a rule was issued, on 23-1-2014,......her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....4960/1 dated 13-9-2005. On 14-9-2005 at 8-00 pm accused Md A Kader Zilani, shed in-charge and Md. Zakir Hossain, assistant shed in-charge of shed No. 8 of Benapole Customs House had received the said goods. He had appointed M/s Jyoti International, a clearing and forwarding agent (hereinafter referr......ted to answer the charge under sections 409/420 of the Penal Code read with section 5(2) of the Prevention of Corruption Act, 1947 but the answer of the appellant could not be recorded as he was an absconding accused on the date of framing charge and he maintained his such st......ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ...... turn up in the trial Court. The trial was held in absentia of the accused and as such there was no cross examination of P.W.1. The trial Court on consideration of the evidence and other materials on record found the accused guilty by his judgment and order dated 23-8-2012 and convicted the acc......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......g with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney Generals, on behalf of the department-applicant, takes us through the reference application and the connected materials on record as well as the provisions of sections 37 and 46A(6) of the Ordinance and advances the followi......Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....preme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ......g with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney Generals, on behalf of the department-applicant, takes us through the reference application and the connected materials on record as well as the provisions of sections 37 and 46A(6) of the Ordinance and advances the followi......preme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
....its factory and registered office at Plot No. 11-16, Sector-2 of the Export Processing Zone, Chittagong. The assessee has been engaged in the manufacture and export of ready-made garments and textile goods to foreign buyers. The assessee has been employing a regular method of accounting for its busi......s in the profit and loss account legally. Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimated by the DCT on the basis of past record by citing some parallel cases. The defects pointed out by the DCT could not be refuted by the......ion
20. A foreign currency transaction is a transaction is denominated or requires settlement in a foreign currency including transactions arising when an entity:
(a) Buys or sells goods or services whose price is denominated in a foreign currency;
(b) Borrows or lends funds when the ..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... its factory and registered office at Plot No.11-16, Sector-2 of the Export Processing Zone, Chittagong. The assessee has been engaged in the manufacture and export of ready-made garments and textile goods to foreign buyers. The assessee has been employing a regular method of accounting for its busi......s in the profit and loss account legally. Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimated by the DCT on the basis of past record by citing some parallel cases. The defects pointed out by the DCT could not be refuted by the......ion 20. A foreign currency transaction is a transaction is denominated or requires settlement in a foreign currency including transactions arising when an entity: (a) Buys or sells goods or services whose price is denominated in a foreign currency; (b) Borrows or lends funds when the ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....in dismissing CP Nos.2382 and 2383. 90. For the reasons stated hereinbefore, we are constrained to state that the common judgment passed in CP Nos.2382 and 2383 of 2009, no longer will hold good in the service jurisprudence in case of compulsory retirement of a public servant under se......nd 7706 of 2006 and the respondents of Civil Petition for Leave to Appeal Nos.2382-83 of 2009. V. Because many Police Officers who have completed 25 years of service having much inferior service records have been kept in service and the petitioners have compulsorily retired by the respondents b......urt Division challenging section 9(2) of the Public Servants (Retirement) Act, 1974 (hereinafter referred to as the Act, 1974 in all the cases) and the orders retiring them from their respective service, vide the impugned orders, exercising the powers under the said section of the Act, 1974 bei..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
...., the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ......her post by the Selection Committee/DPC. In case of promotion of a Deputy Director to the post of Director of the Commission, he must have completed a minimum of 5(five) years service and his service record must be satisfactory and free from any blemish or stain. If no Deputy Director having the req......romotion to the next higher post by the Selection Committee/DPC. In case of promotion of a Deputy Director to the post of Director of the Commission, he must have completed a minimum of 5(five) years service and his service record must be satisfactory and free from any blemish or stain. If no Deputy..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....and accordingly receiving Taka 2,000 he executed a bainanama. He did not execute any bainanama for the land of plot No. 846. The husband of the plaintiff was a tenant of defendant No.1 and having had good faith on him he without reading and understanding the contents of bainanama put his signature t......fendant No.1 examined one witness and defendant No. 2 examined 2 witnesses in support of their respective cases. 7. Considering the facts, circumstances and oral and documentary evidence on record, by his judgment and decree dated 6-10-1993 the learned Senior Assistant Judge, Sadar, Mymens......ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ...... to be dismissed. 5. Defendant Nos.12, 13 and 16-18 have prayed for separate saham as stated in their respective petitions. 6. After hearing the parties and considering the evidence on record the learned Subordinate Judge, Kishoregonj, by his judgment and decree dated 23-10-1989 ......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ...... 3. The contrary case of the defendants No.2, 4, 6, 18-21, 25, 26, 28 and 32 in short is thus, that the suit land is situated at Mouza-Topga under Police Station-Ramganj of District Noakhali which is recorded in CS khatian No.359, MRR No. 372, plot No.1735 and total area 77 decimals out of 38.50 acr......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....se three Income Tax Reference Applications are allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
...... আয় হিসাবে গ্রহণ করা হইল।”
On appeal the learned CT(A) confirmed the DCT’s addition.
Heard both the parties in dispute and perused the record of the case. It transpires to us that the DCT made such addition on verifiability ground. The......ssessment year 2011-2012 at an amount of Tk. 302,03,97,951.00. Further for the assessment year 2012-2013 the assessee-applicant disclosed its income at an amount of Tk. 284,70,36,745.00.
7. Upon service of the notice, the learned Deputy Attorney General Mr. S. Rashed Jahangir along with the lea..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....ন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন)which makes any payment to any distributor or to any other persons by way of commission or fees for distribution or marketing of goods manufactured by it, shall deduct or collect at the time of credit of such commission or fees o......orney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the department-applicant, takes us through the reference applications and the connected materials on record and submits that the assessing officer in both the cases added the Buying Agent’s Commi......reme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......o a case by the two investigation agencies is allowed to continue obviously, there will be two separate police reports, then there may be chance of conflicting reports and there may be also chance of recording of contradicting statements of the witnesses examined by the two investigation agenci......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) which makes any payment to any distributor or to any other persons by way of commission or fees for distribution or marketing of goods manufactured by it, shall deduct or collect at the time of credit of such commission or fees o......orney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the department-applicant, takes us through the reference applications and the connected materials on record and submits that the assessing officer in both the cases added the Buying Agent’s Commi......upreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J:- I agree. Ed This case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) which makes any payment to any distributor or to any other persons by way of commission or fees for distribution or marketing of goods manufactured by it, shall deduct or collect at the time of credit of such commission or fees o......orney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the department-applicant, takes us through the reference applications and the connected materials on record and submits that the assessing officer in both the cases added the Buying Agent’s Commi...... is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......issioner of Taxes, the income of the Assessee cannot be properly deduced therefrom; or
(b) in any case to which sub-Section (2) applies, the Assessee fails to maintain accounts, make payments or record transactions in the manner directed under that sub-Section; or
(c) a company has not com......two assessment year and formulated the following two questions in the identical term in both the Income Tax Reference applications, as aforementioned.
Claim of the Taxes department:
5. Upon service of the notice of these two Income Tax Reference Applications, the learned Assistant Attorney..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
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